HMRC information powers | Practical Law

HMRC information powers | Practical Law

This practice note is an overview of HMRC's powers to obtain information and documents from taxpayers and third parties under Schedule 36 to the Finance Act 2008 and HMRC's bulk data-gathering powers under Schedule 23 to the Finance Act 2011.

HMRC information powers

Practical Law UK Practice Note 8-385-3436 (Approx. 62 pages)

HMRC information powers

by George Gillham, Christopher Kientzler and Richard Gorman, Fieldfisher LLP
Maintained • United Kingdom
This practice note is an overview of HMRC's powers to obtain information and documents from taxpayers and third parties under Schedule 36 to the Finance Act 2008 and HMRC's bulk data-gathering powers under Schedule 23 to the Finance Act 2011.